Home Circulars & Notifications MCA Notifies Companies (Indian Accounting Standards) Amendment Rules, 2021

MCA Notifies Companies (Indian Accounting Standards) Amendment Rules, 2021

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The Ministry of Corporate Affairs (MCA) through notification has issued the Companies (Indian Accounting Standards) Amendment Rules, 2021 to further amend the Companies (Indian Accounting Standards) Rules, 2015. The changes have been made after consultations with the National Financial Reporting Authority (NFRA).

The amended rules are pertaining to various Indian Accounting Standards (Ind AS), including those related to interest rate benchmark reform. Ind AS are converged with the International Financial Reporting Standards (IFRS).

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